初级国际会计第二章全英文

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会计英语chaper 2

It makes it easier to make financial statements and satisfies the accounting information users need of knowing the current conditions of the business.
Accounting theory

What does accounting theory consist of ? Where do they come from?

Nature of a Theoretical Framework

A theoretical framework or conceptual framework is a coherent system of interrelated objectives and fundamentals that can lead to consistent standards and that prescribes the nature, function, and limits of financial accounting and financial statements.
Questions:

1. ( )are the preconditions of identifying, measuring, recording and reporting economic transactions. 2. ( ) assumption implies the life of business should be divided into short ones. 3.( ) assumes the business will continue for a quite long time.

2.会计英语第二章Business Transactions Analysis

Cash Increase By 30,000
Gay Bell, Capital Increase By 30,000
Example 1: Gay Bell Travel received $30,000 cash from Bell and gave him the owner’s equity in the business. It is important to mention that the accountants are accounting for the business rather than the person, Bell. There is a helpful learning procedure which we should follow: (1) Which accounts of the business are affected? (2) By what kinds of account category and what amounts? (3) On what side (debit or credit)?
Owner’s Equity. In a proprietorship or a partnership,
owner’s equity is split into separate accounts for the owner’s capital balance.
Capital: The capital ending balance equals the owner’s investment in the business plus net income or minus any net losses and owner’s withdrawals(所有者的个人支出).

会计英语Lesson 2

Liabilities
Accounts Payable Notes Payable Total Liabilities 40,000 20,000 60,000
Owner’s Equity
Total Assets 70,000 Smith, Capital 10,000 Total Owner’s Equity 10,000 Total Liability and Owner’s Equity 70,000
Reading Material
Fields of Accounting Activity
Private accounting Public accounting Governmental accounting
Private Accounting An private accounting is employed by a business. A small business may have only one person doing this work, though a medium-size or large company may have hundreds of accountants working under a chief accounting officer.
ห้องสมุดไป่ตู้
30,000 40,000 70,000 40,000 20,000 60,000 10,000 10,000 70,000
Account Form
Smith’s Company Balance Sheet Dec. 31, 2002 Assets
Cash 30,000 Accounts Receivable 40,000
Public Accounting

会计英语 lesson 2

resources.
• The transaction is recorded at cost i.e. the
monetary value placed on the van is, in the first
instance, its cost of acquisition (HISTORICAL COST CONCEPT).
• As we have discussed at last lesson that at the end of each accounting period the final accounts are drawn up. These normally comprise three main financial statements:
• 1. The Balance Sheet
• 2. The Income Statement
• 3. The Statement of Cash Flow
• 2.2 The Effect of Transactions on the Balance Sheet
• John starts a business, selling denim clothes, trading as "John Clothing Co". On 1st January Jake opens a business bank account with $60,000 of his own money.
Hale Waihona Puke Assets Cash & Bank
John Clothing Co Balance Sheet
As at 1st January
Equity Owner’s Capital

会计英语Unit 2

Asset (computer) Liability (money you would borrow) Net treasure of your own
What’s the relationship among the three elements mentioned in the form? T F □□Asset = Liability + Net treasure of your own 2.1 Accounting Equation A company participates in all kinds of activities, such as trade of goods or services. These activities may cause changes in assets, liabilities or owner’s equity, but they can’t influence the balance relationship among them. In other words, the three accounting elements are connected by a fundamental equation named accounting equation. This equation can be expressed as follows:
Unit 2 Accounting Equation and Double-Entry System
Learning Objectives The main aim of this unit is to show you accounting equation and double-entry system. After learning this unit, you should be able to: 1. Describe what the accounting equation is. 2. Outline the relationship among assets, liabilities and owner’s equity. 3. Use double-entry system to deal with economic transactions. 4. Master the main accounting terms related to accounting equation and double-entry system.

会计学原理英文版第21版第二章AnalyzingandRecor

The percentage of employees in information technology that report observing specific types of misconduct in 2009.
A2
Debt Ratio
Debt Ratio = Total Liabilities Total Assets
Double-entry accounting is useful in analyzing and processing transactions. Analysis of each transaction
follows these four steps.
A1
Analyzing Transactions
Prepare Financial Statements
P3
Income Statement
P3 Statement of Owner’s Equity
P3Βιβλιοθήκη Balance Sheet
Net income from income statement
P3
Presentation Issues
1. Dollar signs are not used in journals and ledgers. 2. Dollar signs appear in financial statements and other
C2 The Account and Its Analysis
An account is a record of
increases and decreases in a specific asset, liability, equity,

unit 2会计英语

2. Recording business transactions in journals. Businesses keep a daily record of transactions in sales journals, cashreceipt journals or cash-disbursement journals. receipt n. 收据【例句】Do you require a receipt for these items? 【搭配1】ask for/give/keep/sign a receipt要/给/保存/签收据【搭配2】receipt and payment documents收支凭证 receipt slip收条 receipts account收入账 receipt voucher收款凭证 receipt side收方 receipts ledger 收入分类账
5. Closing the books. After all revenues and expenses are accounted for, any net profit gets posted in the owners' equity account. Revenue and expense accounts are always brought to a zero balance before a new accounting cycle begins.
revenue
n. 收入; 营业收入
【例句】European sales account for 30% of the company’s revenue. 【搭配】revenue account （公司的）收益账 revenue expenditure 收益的支出

会计英语2ppt课件

advance (creates an
asset).
Adjusting Entry
Recognize portion
of asset consumed as
expense, and
Reduce balance of
asset account.
完整最新ppt
8
Entries to prepaid expenses…
Chapter 2-2
Accounting Cycle (Cont.)
完整最新ppt
1
• Before financial statements can be prepared, the accounts must be reviewed to ensure they reflect the correct balances; adjustments will be needed to adjust prepayments and unearned amounts, and to record amortization and accruals.
Cash basis accounting does not make adjustments; revenues are recorded when cash is received and expenses are recorded when cash is paid.
The cash basis of accounting is not generally accepted.
Jan. 1
Dec. 31
On January 1, Webb, Co. purchased a one-
year insurance policy for $2,400.

国际会计中英文对照

国际会计科目中英文对照Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰财会名词汉英对照表（1）会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity（Going-concern）Assumption 会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owners Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure （Reporting）Principle 客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning（2）会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger 明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal 销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries（3）现金与应收帐款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check（cheque）银行对帐单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance 坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee（4）存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio（5）长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date 付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization （6）固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残?nbsp;Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method （SL）工作量法Units-of-production method （UOP）加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method （DDB）年数总和法Sum-of-the-years-digits method （SYD）以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option （BPO）资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments（7）无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization（8）流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method（9）长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds 可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付Repayment at maturity提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan（10）业主权益权益Equity业主权益Owners equity股东权益Stockholders equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation（11）财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step（12）财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis（资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接:)业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities（13）财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of common stock 资本报酬率Return on investment总资产报酬率Return on total asset 债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio（14）合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method（15）物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator （or GNP deflator）消费物价指数Consumer price index （or CPI）批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losses现行价值与统一币值会计Constant dollar and current cost accounting。

《会计英语》Accounting02

• Not all events that have an effect on the organization are recorded as transactions. • 不是所有对企业有影响的事项都要作为交易来记录。
• Changes in market interest rates • 市场利率的变化
• The objectivity principle(transactions are recorded based on independent, unbiased,and verifiable evidence) requires that transactions are supported by source documents.
assetsliabilitiesexpensesownerscapitalwithdrawalsownerswithdrawalsrevenuesassetaccounts?cash现金?cashinbank银行存款?receivables应收账款?prepaidexpenses预付费用?equipment设备?buildings房产land土地increasesdecreasesliabilityaccounts?payables应付账款?unearnedrevenues预收收入?subscription定金rentlegalfees?wagespayable应付职工薪酬职工薪酬?taxespayable应交税费?interestpayable应付利息increasesdecreasesownersequityaccount?capitalaccount?withdrawalsaccountdistributionofearningsdecreasesincreasesrevenueandexpenseaccounts?allrevenueandexpenseaccountbalancesaretransferredtoasummarizingaccount?theaccountsarethensaidtobeclosed?netincomeornetlosscapitalaccounts?repairrevenues?修理收入?commissionsearned?佣金收入?lealfeesearnedg?诉讼费收入?rentearned?租金收入?interestearned?利息收入?advertisingexpense?广告费用?officesuppliesexpense?办公用品费用?salariesexpense?工资费用?rentexpense?租赁费用?utilitiesexpense?公用事业费水电费?insuranceexpense?保险费用101cashchartofaccountsandledger201accountspayable301jilljonescapitalaalloedebitsandcreditsaffectaccountsasfollows

会计英语 Unit Two

►2
十四 Matching princiexpenses incurred in earning revenue should be recognized in the same period the revenue is recognized. ► 2 As a result, most matching is not directly to revenue, but is instead to time periods.
五 Objectivity convention
the accounting records and reports be base upon objectivity evidence.
六 Relevance
►
if accounting information is to be of any use, it must be relevant for its intended use.
►
十一 Materiality convention
►1
Definition: record and report separately only those transactions which are material.
►2
Attention: ► material means important enough to influence the decisions of statement users. ► Large/ small/ differ significantly/ nature
一 Accounting Entity convention
►1
Definition: ► the smallest unit of activity with a selfcontained accounting system. ► 2 Characteristic: ► each accounting entity interprets transactions from its own viewpoint. ► 3 In other words, the business is viewed as an entity separate from its owners, creditors, or other stakeholders.

会计英语 Unit (2)

Exercises IV. Cases.
Unit Two
1. Prepare the entry required for each of the following transactions. 1) Shares of capital stock were issued for $24,000 cash. 2) Issued convertible bonds for cash up to $150,000 due within three years. 3) Purchased $2,300 of land on account. 4) Sold merchandise to a customer who agreed to pay within two months amounting to $18,000. 5) Converted a bond payable $80,000 into common stock. 6) Paid salaries of $4,000 for this month. 7) Purchased a truck for cash $5,000. 8) Declared a cash dividend of $7,000. 9) Paid off the accounts payable $9,300 arising from the purchase of supplies. 10) Cash was received for sales of goods, $851,000. 11) Collected the account receivable of $23,000. 12) Paid advertising for this quarter, $10,000.
(1) 10,000 (2) 20,000 Bal. 6,000 (3) 15,000 (4) 9,000 (3) 15,000 Bal. 15,000

会计英语第二章

• Amount debits to the account • Amount charges to the account
• The account is debited • The account is charged
10
Credit
• Amount credits to the account • The account is credited
30
P64 E2-2
• Indicate the necessary action (debit or credit) to increase or decrease each of the following accounts: d. To increase Accounts Payable. e. To decrease the owner’s capital account. f. To decrease Prepaid Insurance.
34
P60-2
• Traylor Company paid $ 2850 on account. The effect of this transaction on the accounting equation is to ____ C. Have no effect on total assets D. Decrease assets and decrease liabilities
Analyzing and Recording
Classifying and Summarizing
Financial Statements and other Reports
Internal transaction Flow-chart
4
External transaction

会计英语第2章 Accounting Cycle

◦ Examples of general ledger include the asset accounts such as Cash, Accounts Receivable, Inventory, Investments, Land and Equipment.
◦ Examples of the general ledger liability accounts include Accounts Payable, Notes Payable, and Accrued Expenses Payable.
The relation of assets, liabilities, and equity is reflected in the
following accounting equation:
Assets = Liabilities + Equity
In this equation, liabilities are usually shown before equity because creditors’ claims must be paid before the claims of owners.
◦ (4) Preparing an unadjusted trial balance.
◦ (5) Preparing adjusting journal entries and posting them to the ledger.
◦ (6) Preparing an adjusted trial balance.
liabilities and equity.
◦ Liabilities are what a company owes its creditor in future payments, products or services.

初级会计和注会对应章节

初级会计和注会对应章节英文回答：Chapter 1: Financial Accounting.1.1 Introduction to Financial Accounting.1.2 Basic Accounting Concepts.1.3 The Accounting Equation.1.4 The Accounting Cycle.1.5 Financial Statements: The Balance Sheet, Income Statement, and Statement of Cash Flows.Chapter 2: Advanced Financial Accounting.2.1 Accounting for Investments.2.2 Accounting for Inventories.2.3 Accounting for Property, Plant, and Equipment.2.4 Accounting for Intangible Assets.2.5 Accounting for Liabilities.Chapter 3: Managerial Accounting.3.1 Introduction to Managerial Accounting.3.2 Cost Accounting Systems.3.3 Cost Allocation and Activity-Based Costing.3.4 Budgeting and Performance Management.3.5 Capital Budgeting.Chapter 4: Auditing.4.1 Introduction to Auditing.4.2 Audit Planning and Execution.4.3 Internal Control.4.4 Audit Reporting.4.5 Fraud Detection and Prevention. Chapter 5: Taxation.5.1 Introduction to Taxation.5.2 Individual Income Tax.5.3 Business Income Tax.5.4 Sales and Use Tax.5.5 Property Tax.中文回答：第一章，财务会计。

会计英语第二章

CHAPTER 2
Accounting Standards
What Govern Accounting Practice? • guideline 指导方针 • rationale n. 基本原理，原理的阐述 • justification 理由,辩护 • generally accepted accounting principles (GAAP) 公认会计原则 • postulate n.基本条件，假定
5. accrual basis of accounting
Using the accrual basis of accounting means that the financial effects of transactions and economic events are recognized by the enterprise when they occur, rather than when the actual cash is received or paid by the enterprise.
The realization principle means that revenue are usually measured in which they occur, rather than in the period in which they are collected.
2.3.3 The Matching Principle ---Measuring Expenses
2.1 Accounting Assumptions
• accounting standard • accounting assumption • accounting entity • going concern • monetary unit • accounting period • cash-basis • periodicity • accrual-basis 会计规范会计假设会计主体持续经营货币计量会计分期现金收付制定期性权责发生制

初级国际会计第二章全英文

会计英语chaper 2

2.会计英语第二章Business Transactions Analysis

会计英语Lesson 2

会计英语 lesson 2

会计英语Unit 2

会计学原理英文版第21版第二章AnalyzingandRecor

unit 2会计英语

会计英语2ppt课件

国际会计中英文对照

《会计英语》Accounting02

会计英语 Unit Two

会计英语 Unit (2)

会计英语 第二章

会计英语 第2章 Accounting Cycle

初级会计和注会对应章节

会计英语第二章

会计英语第二章

会计英语第2章 Accounting Cycle